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JABE (Journal of Accounting and Business Education)

jabe
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Published by Universitas Negeri Malang

ISSN : 25287281 EISSN : 2528729X DOI : 10.26675

Core Subject : Economy, Education,

Economics, Econometrics & Finance Education

JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), p-ISSN 2528-7281 and e-ISSN 2528-729X is a blind peer-reviewed and open access journal published twice a year (March and September). JABE aims to help researchers publish their work for wider audience and discover new connections. We Consider original research articles and review articles in any research areas of accounting and business education

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 206 Documents

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The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable Rifqi, Robith Abdullah; Subekti, Imam; Rahman, Aulia Fuad
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government. The sample was 105 employees participated in the budgeting process at 40 Local Government Units (LGU) in Probolinggo Municipal Government. This study was using multiple linear regression. The outcomes indicated that the greater level of employee participation in the preparation of the budget, the budgetary slack will be reduced. Unfortunately, this study was not able to prove that the interaction between budget participation and external pressure strengthen the relationship between budget participation and budgetary slack. Yet, external pressure can reduce budgetary slack.Keywords: budget participation, budgetary slack, external pressure.

Owner Ethnicity: The Determinant of Relationship between Environment Uncertainty and Performance Andriany, Lussia Mariesti
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

The aim of this research is to reveal effect of environment uncertainty which seen through competition level and costumer to performance. This research reveals the difference of relationship in environment uncertainty to performance between Chinese and non-Chinese business. Data are collected through direct survey to traditional retail owners by questionnaire and interview. Then, those data analyze in two stages, confirmatory factor analysis and simple regression with dummy variable. This research finds that there is no effect from environment uncertainty to performance. Also, there is no difference between Chinese and non-Chinese business in environment uncertainty to performance relationship.Â Keywords: ethnic of business ownership, environment uncertainty, performance

The Influences of Competence and Motivation on Performance by Way of Reward as Moderating Variable (A Case Study in Regional Financial Management of Bulungan Regency Administration) Hamzah, Mochamad; Rosidi, Rosidi; Mardiati, Endang
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

This study aimed at analyzing and examining the influences of competence and motivation on the regional finance management performance using regional performance incentive/reward asÂ moderating variable. The employed analysis mode is PLS (Partial Least Square). The study was carried out at the regional work units in Bulungan. The sampling technique was purposive sampling. The results of this study indicates that competence and motivation variable positively influence the performance of regional financial managers. Performance financial incentive has yet to be proven to strengthen competence effect on the performance of regional financial managers, but it has proven to strengthen the influence of motivation on the performance of the regional financial managers. Thus, it can be concluded that the higher the competence and motivation of regional financial managers, the performance will increase. The employeesâ motivation are increasing when policymakers reward them the incentive as an appreciation to achieve better performance.Â Keywords Â Â : competence, motivation, performance, regional performance incentive

The Effect of Participatory Budgets on The Performance of School (Studies in Smk Sumbawa) Aisyah, Siti Nur; Sutrisno, Sutrisno; Saraswati, Erwin
Journal of Accounting and Business Education 2017: JABE: VOL. 1, ISSUE 2, MARCH 2017
Publisher : Universitas Negeri Malang

This study was aimed to empirically analyze the effect of participatory budgeting on the schoolâs performance with organizational commitment, organizational culture, and leadership styles as the moderating variabels. The populations in this study are educators, educational personnel, committe of 801 people and spread at the vocational high schools in Sumbawa regency comprising 17 private and public schools. The disproportionate stratified simple random sampling was used as sampling technique. There are 278 repondents (educators, educational personnel, committee). The analysis method involved SEM PLS and Smart PLS 2.0 as statistic test tools. The result showed that the participatory budgeting affected the school performances. The organizational commitment and leadership styles were able to moderate the effect of participatory budgeting on performances. The leadership styles focusing on the preference and skill of the subordinates became the main concern and the commitment of the members to the organization supported the performance of the schools.Â Keywords: Participatory Budgeting, Performance, Leadership Styles, Organizaional Culture, Organizational Commitment

Credit Risk-Return Puzzle: Asian Countries Representative Singagerda, Faurani Santi; Suryanto, Tulus; Sudjana, Jesscia Christina
Journal of Accounting and Business Education 2017: JABE: VOL. 2, ISSUE 1, SEPTEMBER 2017
Publisher : Universitas Negeri Malang

This Â research Â investigates Â the Â presence Â ofÂ Credit Â Risk-Return Â Puzzle Â on Â Indonesia, Â China, Japan and Singapore, Â by analyzing Â the relationship Â betweenÂ credit risk and stock return with the utilization of credit ratings from Moodyâs to represent credit risk. The data comprises of monthly data from January 2001 to December 2015, compiled in an unbalanced panel and then regressed with the Hausman-Taylor Â EstimatorÂ due to the presence Â of time-invariant Â variablesÂ such as countries Â and country classifications within the dataset.The results from this research show that Credit Risk-Return Puzzle exists in both developed andÂ developing Â market for long-term Â credit ratings, proven by the negativeÂ relationship Â betweenÂ stock return and credit ratings. On the other hand Credit Risk-Return Puzzle does not exist in the case of credit rating changes in terms of direction but do show some signs of existence through difference in magnitude, Â asÂ different Â reasons Â underlying Â credit Â rating Â changes Â such Â asÂ leverage Â changes Â can change the direction of stock price movement.Â Keywords: credit risk-return puzzle, credit rating announcements, credit risk, impact of rating changes, decoupling-recoupling hypothesis

West Nusa Tenggara (NTB) Provincial Governments Efforts in Obtaining and Maintaining Unqualified Opinion by the Audit Board of Indonesia Yazied, Naufal; Djamhuri, Ali; Purwanti, Lilik
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This research aimed to describe the efforts of NTB provincial government in obtaining and maintaining unqualified opinion by The Audit Board of Indonesia. This research used a qualitative approach. The results of this study indicated that in obtaining an unqualified opinion, the NTB provincial government did four stages of preparation; there were strengthening the leadersâ commitment, developing policies in obtaining an unqualified opinion, following-up BPK-RIâs findings, and organizing asset management. Meanwhile, to maintain the unqualified opinion, NTB provincial government did six stages, there were increasing the leadersâ commitment, following up the findings of BPK-RI, establishing accounting policies and procedures, conducting internal control system, increasing the resources of local government officials, and developing the information system of financial and regional assets.

The Implementation of INA-CBGs (Indonesia Case-Based Groups) System and Strategic Response in Institutional Theory Perspective (Case Research in RSUD Dr. Saiful Anwar Malang) Clarias, Citrus; Sukoharsono, Eko G; Mulawarman, Aji D
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This research aimed to understand the implementation of INA-CBGs system and organization response in the institutional perspective at RSUD Dr. Saiful Anwar (RSSA). To achieve these objectives, a descriptive qualitative method was used with case study as a strategy. The implementationof INA-CBGs system was analyzed using the institutional forces that exist in the institutional theory of Dimaggio& Powell (1983), and analysis of an organizations response wasbased onstrategic responses ofinstitutional forces by Oliver (1991). The results showed that coercive pressures in the implementation of the INA-CBGs system derived from government regulations.Source normative pressure came from the education and professional standards. Source mimetic pressures came from competition with other hospitals andthe uncertainty of the health industry environment. The strategic response in facingcoercive pressure wasgiving a passive approval and performsomestrategic innovation. While the normative pressurewas responded by training and a more selective recruitment process. Last response related to mimetic pressurewasby imitating theexisting practice from other hospitals.

The Construction of Internal Control System of SimaVillage in Majapahit Empire Based on Jedong Inscription IX-X Satrio, Ragil; Sukoharsono, Eko Ganis; Prihatiningtyas, Yeney Widya
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This study aims to understand how internal control system in Sima village in Majapahit Empire was built based on Jedong Inscription IX-X. This research is a case study employing historical approach through interpretation of interviews, observation, and documentation. The results of this study indicate that the control environment in the village of Sima was formed through a series of preparatory ceremonies of Manusuk Sima, the use of inscription as a form of risk assessment, the ceremony of Manusuk Sima as the core control of the village of Sima, Asuji and Caitra grand celebration as a form of information and communication and renewal of the inscription as a form of monitoring the Sima. The overall internal control system existing in Majapahit Empire during Hayam Wurukâs reign was an implication of Nawa Sanga, the form of beliefs who prefer spirituality in running the government system.

Money and Unethical Behavior of Accounting Students Dewi, Luh Gede Krisna; Dewi, Ayu Aryista
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

Financial fraud involving the accounting profession lower public confidence in the accounting profession and the presentation of financial statements. The need for early detection of the factors causing a person to commit an unethical behavior is increasing. Accounting students as individuals who will enter the workforce and become accounting professionals are expected to get accounting ethics education correctly. This study aimed to analyze the relationship among the love of money, the machiavellian behavior, the unethical behavior, and gender as demographic variables. Respondents were active undergraduate students in Accounting Department. The sampling technique used purposive sampling with sample amounted to 234 respondents. Data collection was conducted through questionnaires containing 34 items of questions related to the behavior of love of money, Machiavellian, and unethical behavior. The results found that Machiavellian behavior can mediate the influence of love of money on the unethical behavior of Accounting students. Men tend to choose to take risks in action than women, so this research indicated that gender as demographic variables can also affect the relationship of love of money to unethical behavior.

Relational Responsibility to Buying Decision: Buyer Perspective in Business of Chinese Andriany, Lussia Mariesti
Journal of Accounting and Business Education 2018: JABE: VOL. 2, ISSUE 2, MARCH 2018
Publisher : Universitas Negeri Malang

This research aims to reveal the effect of relational responsibility to buying decision in Chinese business. That ethnic is choosen because of the domination of Chinese in Indonesian business. This research located in major traditional market in Malang, using survey method to collect data through questionnaire instrument. Respondent of this research is buyer of traditional market, amount35 peoples. Sampling technique using in this research is simple random sampling. Validity and reliability test is applied to questionnaire before its distribution to respondents. Data was analyzed through two stages, which were confirmatory analysis factor and simple linier regression. Based on validity and reliability test, all of statement in questionnaire is valid and reliable. From the results of confirmatory analysis, significance value of indicators is below 0.05 which confirms its fit to measure relational responsibility and buying decision.The result of hypothesis testing said that relational responsibility has positive and significant effect to buying decision.

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Reviewer

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Contact Name
NUJMATUL LAILY

Contact Email
nujmatul.laily.fe@um.ac.id

Phone
+6281235402440

Journal Mail Official
nujmatul.laily.fe@um.ac.id

Editorial Address
JL. SEMARANG NO. 5 MALANG

Location
Kota malang,

Jawa timur

INDONESIA

Abstract

Abstract

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Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name NUJMATUL LAILY

Contact Email nujmatul.laily.fe@um.ac.id

Phone +6281235402440

Journal Mail Official nujmatul.laily.fe@um.ac.id

Editorial Address JL. SEMARANG NO. 5 MALANG

Location Kota malang, Jawa timur INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
NUJMATUL LAILY

Contact Email
nujmatul.laily.fe@um.ac.id

Phone
+6281235402440

Journal Mail Official
nujmatul.laily.fe@um.ac.id

Editorial Address
JL. SEMARANG NO. 5 MALANG

Location
Kota malang,

Jawa timur

INDONESIA